LoGRI Property Tax Diagnostic Toolkit

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This guidance note provides a structured framework for diagnosing the reasons for the underperformance of property tax systems and developing locally appropriate reform strategies. It is designed to support prospective reformers to: (i) identify key challenges, (ii) understand why those key challenges have persisted, and (iii) develop feasible reform strategies amidst capacity, resource, and political constraints. To do so, the diagnostic toolkit is made up of four core components: a technical assessment, political economy assessment, binding constraints analysis, and recommendations. Although this framework was initially designed to support externally-led diagnostic assessments, the goal of this document is to support governments in leading their own diagnostic and reform planning exercises. The detailed descriptions in this document are particularly oriented toward the experiences of lower-income countries, though much of the content could equally apply elsewhere.